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{"id":4232,"date":"2018-01-10T11:09:43","date_gmt":"2018-01-10T05:39:43","guid":{"rendered":"https:\/\/taxclick.org\/?p=4232"},"modified":"2018-01-10T11:10:49","modified_gmt":"2018-01-10T05:40:49","slug":"gst-admissibility-input-tax-credit-services-related-motor-vehicles","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/gst\/gst-admissibility-input-tax-credit-services-related-motor-vehicles\/","title":{"rendered":"Admissibility of Input Tax Credit on the services related to motor vehicles"},"content":{"rendered":"

Section 17(5) of the CGST Act, 2017 prescribes the list of blocked credits and this lists allows the ITC on few goods and services on conditional basis. The relevant part of section 17(5) reads as follows:-<\/span><\/p>\n

“(5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in<\/u><\/strong> respect of<\/u> <\/strong>the following, namely:\u2014<\/em><\/span><\/p>\n